Nagari Law Review
Not a member yet
220 research outputs found
Sort by
Policy Implementation Process and its Component on Tax Crime Investigation Boundary to Promote an Optimal Tax Revenue: A Literature Review
Get PDFImplementation of the policy to terminate a crime investigations in tax offenses through an administrative mechanisme is emphasizing the governance: responsibility for decision-making, accountability, supervision, and cooperation among domestic institutions. The research methodology employed in this article is a literature review. This article presents research data in the form of studies of policy implementation and authoritative documents such as laws and regulations, court decisions, and strategic plans of the tax authorities about tax criminal investigations. This article argues that several components must be considered in the policy implementation process associated with the mechanism for terminating tax criminal investigations, namely context, policy focus lens, innovation, levers of influence, facilitator or inhibitor, impact, policy actor, or leader of policy implementation. The results of this article's literature review indicate that the implementation of the policy of ending tax criminal investigations necessitates renewal of tax policy (PMK Number 55/PMK.03/2016) to support optimal tax revenue, including arrangements for working relations between the Ministry of Finance of the Republic of Indonesia and the Attorney General of the Republic of Indonesia, regulations delegating decision-making authority, and standard services at the request of tax authorities
Menakar Transparansi Keuangan Partai Politik Pada Pelaksanaan Pemilihan Umum
Get PDFTo support the implementation of the implementation of political party activities cannot be separated from the existence of large financial support. In the process of traveling political parties, political party funds come from contributions from party politicians, legitimate contributions in accordance with legal provisions; as well as financial assistance from the APBN and APBD from the government. Through the funds generated, an accountable and transparent report is needed to the public in order to create legal certainty and prevent acts of corruption originating from the party's funds. So through this research the authors underline the 2 (two) formulation of the problem that is important to be discussed. First, what is the urgency of disclosing political party financial information in preventing cultural practices of corruption in Indonesia? And Second, how is the accountability of political party financial funds sourced from APBN and APBD funds in Indonesia? This research uses the type of normative juridical research. The data used in the research comes from primary legal materials, secondary legal materials and literature studies from various literatures. The results of this study note that the form of political party financial reporting must record all sources of receipt of funds for the party and not only be accountable for funds originating from the APBN and APBD, then with regard to sanctions there must be strict action taken by the government not only the imposition of administrative sanctions imposed against a party
Wakaf Produktif dan Peranannya dalam Mengentaskan Kemiskinan di Indonesia
Get PDFWaqf is one of the Islamic philanthropies that can help people get rid of poverty. Productive waqf is one of the economic media that we can use to help the government in terms of poverty alleviation. As one of the pillars of community welfare, waqf institutions have a significant role that can be felt by the community, especially in improving people's lives, especially when productive waqf is managed by professional nazhir such as schools established by waqf-based foundations where schools are free, then also the people who are around the school also feel the benefits such as they can trade around the school and the results of their efforts can help to fulfill their daily needs. The potential of productive waqf today if it is managed by a professional nazhir then productive waqf can realize people's welfare and help the government in eradicating povert
Peran Lembaga Arbitrase Sebagai Non-Litigious Minded Terhadap Penyelesaian Sengketa Bisinis Berkeadilan Substantif
Get PDFBeda pendapat atau sengketa dalam konteks bisnis sering terjadi, dan Indonesia memiliki sebuah Lembaga penyelesaian sengketa alternatif yaitu Arbitrase. Menurut pendapat para ahli, Arbitrase merupakan salah satu cara penyelesaian sengketa yang melibatkan pihak-pihak yang bersengketa untuk sepakat dalam memilih hakim atau para hakim yang akan mengambil keputusan, dan para pihak juga harus sepakat untuk menghormati keputusan yang diambil oleh hakim tersebut. Hingga saat ini masih dominannya penyelesaian sengketa para pihak melalui peradilan (litigation) meskipun penyelesaian alternatif sengketa (non-litigation) sudah diatur melalui peraturan perundang-undangan. Implementasi Lembaga Arbitrase berdasarkan prinsip non-litigious minded sebagaimana penyelesaian sengketa secaramusyawarah dan mencari perdamaian para pihak sehingga meminimalisir permusuhan ataupun dendam dari para pihak bersengketa. Permasalahan penelitian ini adalah pertama, Bagaimana Pelaksanaan Penyelesaian Sengketa Bisnis melalui Arbitrase di Indonesia berdasarkan Prinsip Non-Litigious Minded. Kedua, Bagaimana Para pihak Menghormati Putusan Arbitrase Terhadap Penyelesaian Sengketa Bisnis. Penelitian ini menggunakan metode yuridis normative yang dimana menggunakan sumber data penelitian studi kepustakaan yang menggunakan sumber data sekunder seperti dokumen-dokumen resmi, buku, laporan penelitian, skripsi, tesis, disertasi, dan peraturan perundang-undangan yang berkaitan dengan objek penelitian yang sedang diteliti. Adapuun bahan hukum yang dikumpulkan melalui kajian pustaka meliputi: bahan hukum primer, bahan hukum sekunder, dan bahan non-huku
Konstruksi Pertimbangan Hakim: Pengakuan Identitas Jenis Kelamin Seorang Transgender Dalam Fase Sintonik
Get PDFThe societal stance on transgender individuals elicits various reactions, ranging from acceptance to rejection. This, in turn, has a significant impact on the discriminatory treatment that gender reassignment applicants receive from the community. Generally, individuals who seek gender reassignment do so due to discomfort with their gender identity. As such, transgender individuals strive to assert their right to change their gender. In Indonesia, the legal basis for gender reassignment is not positive, as there is no specific regulation governing gender reassignment. However, Article 56 of Law Number 24 of 2013, which amends Law Number 23 of 2006 concerning Population Administration, indirectly provides an opportunity for transgender individuals to apply for a change in their gender status through a court decision. Essentially, judges cannot dismiss a case due to a lack of legal basis and must instead create laws by exploring the existing laws in society. This is what is referred to as "judge-made law." The recognition of transgender individuals' gender identity in the Wates District Court provides a legal basis for gender identity rights. This research uses a normative research method with a legislative and conceptual approach. Qualitative research data is used to collect literature study data. The research aims to determine the legal basis for the Wates District Court's consideration in determining gender reassignment cases and to analyze the case's decision based on the legal basis's value. The study's results show that the Wates District Court considers the applicant's background, physical and psychological condition, and request for sex reassignment when determining gender reassignment cases
Implementation of Restorative Justice to Corruption Crimes According to The Perspective of Indonesian Criminal Law And Islamic Law
Get PDFRestorative settlement seems to be the trend of criminal law enforcement today. The restorative settlement model has been practiced by the criminal justice sub-system ranging from the police, prosecutors to the courts. Restorative settlement is the concept of a settlement where the interested parties meet to resolve the issue together how to resolve the consequences of the violation in the interest of the common future as well. Nowadays new ideas are emerging that the crime of corruption can be solved through restoratife justice. However, there is a need for studies on the application of restoratife justice for corruption crimes both from the aspect of Indonesian criminal law and from the aspect of Islamic law. This research is a normative research that is descriptive-comparative. That is to provide an overview of the application of Restorative Justice in corruption crimes by comparing them according to Indonesian criminal law and Islamic law. The data used are secondary data consisting of primary, secondary and tertiary legal materials. The analysis stage starts from data collection, data processing and finally the presentation of data by pulling deductively knots. The application of restoratife justice in the typist because it has no juridical legal basis, the prosecutor or the police and even the court has no right to represent the victims of state losses, but the community is more entitled. If you really want a restorative application to the crime of corruption, then there is a need for mekenism that must involve public figures more broadly. Similarly, in Islam, corruption is not the same as murder which allows for diyat. Corruption is closer to theft where the law is to cut hands
Perlindungan Hak Masyarakat Hukum Adat dalam Pengelolaan Hutan
Get PDFForests are one of the valuable assets owned by the Indonesian people. Since a long time ago, forests have been the life support of the surrounding communities, including Customary Law Peoples. In fact, in forest management, the rights of Customary Law Peoples have been determined by the constitution, precisely Article 18B paragraph (2) and Article 33 paragraph (3) of the 1945 NRI Constitution which was later affirmed by derivative rules. Unfortunately, in reality, the use of forests by Indigenous Peoples often contradicts government policies which have implications for the emergence of forestry disputes involving Indigenous Peoples. This study aims to analyze regulations on the rights of Customary Law Peoples (MHA) in managing forests, find factors that trigger the birth of disputes and offer a pattern of protection of MHA rights in forest management. Empirical juridical approach with analytical destriptive nature is the method chosen by the author to examine the problems in this study. The data used consists of two types, namely primary data and secondary data. Then, the collected data will be analyzed qualitatively. The location of this research is focused in West Sumatra Province, precisely in the Mentawai Islands and Nagari Malalo. The results of this study prove that MHA's forest management rights protection arrangements already exist, but have not been able to guarantee MHA's rights protection. This then also became one of the factors triggering the dispute. Therefore, to answer this problem, a pattern of protection is needed by strengthening and consistency in regulating MHA rights in forest management and simplifying the mechanism for recognition of MHA customary forests by the government. It is hoped that the pattern offered can create certainty and legal order in order to achieve legal justice for MHA for forest management
Peran KPK dalam Memberantas Korupsi di Indonesia: Analisis terhadap UU Nomor 19 Tahun 2019 tentang Komisi Pemberantasan Korupsi dalam Tinjauan Fiqh Siyasah Dusturiyah
No full textThe aim of this research is to examine the role of the Corruption Eradication Commission (KPK) in overcoming corruption in Indonesia from the perspective of Fiqh Siyasah Dusturiyah. This study analyzes Law No. 19 of 2019 to understand the legal basis, duties, performance and function of the Corruption Eradication Committee in eradicating corruption, including the methods and strategies used. The document analysis method is used as a research plan with a focus on literature related to Law No. 19 of 2019. This research is a type of normative legal research using descriptive methods. The data collection used in this research is primary data and secondary data, the primary data is Law No. 19 of 2019, while the secondary data is taken from research results and opinions of legal experts. The research results show that the Corruption Eradication Commission has the responsibility and authority to eradicate corruption based on the Corruption Eradication Commission Law No. 19 of 2019. The Corruption Eradication Commission is a special police agency that strengthens efforts to eradicate corruption in Indonesia. However, Law No. 19 of 2019 received public opposition and criticism because it fundamentally changed the duties and authority of the Corruption Eradication Commission, especially in its implementation. In reviewing the fiqh siyasah dusturiyah, the Corruption Eradication Commission (KPK) is expected to be able to maintain justice and stability in the country through fair, equal and effective law enforcement. The KPK is also considered to have a moral responsibility to protect public interests and prevent criminal acts of corruption
Peranan Indonesia Dalam Mewujudkan Keamanan Maritim Di Kawasan Asean
Get PDFUnited Nation Convention Law of The Sea (UNCLOS 1982) regulates maritime boundaries, rights and obligations of coastal states, and maritime security. This article aims to find out about how the role of Indonesia to realize maritime security in ASEAN areas. Maritime security is one of the important things that must be created in ASEAN, because this region is dominated by oceans. Indonesia as the largest archipolegic caountry in ASEAN have a role to create maritime security. This paper is to find out how is ASEAN policies in creating maritime security in the ASEAN and to find out what is the role of Indonesia to realizing maritime security in the ASEAN. The method used in this article is the normative method so that this assessment will provide an explanation of Indonesia’s role in realizing maritime security in the ASEAN, either by initiating international forum, or participating in existing maritime international forum, and make regulations for their own country, because Indonesia is one of the counties with largest number of crime at sea in ASEAN
Implementasi PP No 24 Tahun 2018 Tentang Pelayanan Perizinan Berusaha Terintegrasi Secara Elektronik Atau Online Single Submission Dalam Meningkatkan Investasi Di Sumatera Barat
Get PDFOnline Single Submission is a system developed by the government by reforming the administrative mechanism of business licensing services. The aim of this study is to find out the implementation of Government Regulation Number 24 Year 2018 concerning Electronic Business Licensing Services or Online Single Submission (OSS) fundamentally changing the permit issuance system from complicated to simple in West Sumatra. The method of research is empirical juridical. This research endeavours to answer the following questions : how to implement the Government Regulation Number 24 Year 2018 concerning Electronic Business Licensing Services to boost the investment in West Sumatra and what the obstacles faced in implementing Government Regulation Number 24 Year 2018 concerning Electronic Business Licensing Services to enhance the investment in West Sumatra and make the efforts to alleviate the issues. The result of this research shows that OSS has been implemented since 2018 in West Sumatra through the use of the OSS Version 1.0 application published by the Central Government. Furthermore, the implementation of OSS by the government of West Sumatra is also supported by the SIPSAKATO (SAKATO Licensing Information System) application related to addressing the essence of an integrated OSS system both at the Ministry level and the Regency or City levels. In practice, the implementation of OSS Version 1.0 had many weaknesses, thus the Government issued OSS version 1.1 to replace OSS Version 1.0. The use of the OSS Version 1.1 application is strengthened through the issuance of Government Regulation Number 5 Year 2021 concerning the Implementation of Risk-Based Business Licensing. The obstacles in the implementation of OSS in West Sumatra include the lack of understanding or education of the public regarding information on the licensing service process through OSS, as a result, it has logical consequences for the readiness of the government through related agencies on the importance of education and socialization to business actors due to the technical mechanism for digital licensing has an impact on the perception and readiness of business actors in implementing OSS. The availability of adequate human resources is expected to be able to provide the integrated education and socialization related to providing benefits, forming a positive perspective between agencies or institutions in communicating the role of OSS in economic growth. All stakeholders are expected to work together in supporting OSS system to improve the domestic and foreign investment in West Sumatera